THE veteran Ibrox manager insists proof of any wrongdoing has yet to be shown.

WALTER SMITH last night challenged the SPL to come up with proof that Rangers used EBTs and dual contracts for players while he was manager.

An independent commission has been set up to investigate the Ibrox club’s affairs. However, former boss Smith said: “All I hear about is talk of stripping Rangers of titles.

“But any alleged wrongdoing involving EBTs and contracts has yet to be proven.

“I belong to that section of the Rangers support who wonder when the game will consider that the club has received enough penalties and punishments for what’s gone on.”

But Smith admits to being in two minds over the players who did do walking away when they realised Rangers wouldn’t be playing in the SPL this season.

His former charges Steven Naismith, Steven Whittaker and Allan McGregor have quit Ibrox.

Smith said: “I understand why each took the career decision they did. I just wish they’d hung around long enough for Rangers to get a transfer fee for them after negotiating cut-price deals with the club in the wake of administration.

“But I also know they had been placed in an awkward position after giving their all for the club. You have to look at the business managers of the club when you are apportioning blame.”

Meanwhile, the SFA have confirmed the Rangers newco have been granted full membership.

That depended on their SPL share being handed to Dundee – a formality that was completed yesterday.